Month 4 (S) 10000 15000 25000 2000 Month 1 (S) Month 2 ($) Month 3 (s) Cash inflows: Cash sales 10000 10000 10000 Trade receivables 2000 2000 2000 Total cash in 12000 12000 12000 Cash outflows: Factory rent 2000 2000 Cost of sales 8000 16000 8000 Insurance 12000 0 0 Electricity 3000 0 Total cash out 25000 18000 10000 Opening balance 10000 (3000) (9000) Closing balance (3000) (9000) (7000) *Insurance is paid once a year *Electricity is paid once a quarter (every three months) 2000 8000 3000 13000 (7000) (i) Refer to Table 2. Calculate the value of Z. [2] (11) Explain two advantages to FFE of accepting the order from the new retailer. [4]